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101.
The development of an ethics program is a method frequently used for organising responsible behaviour within organisations. For such a program, certain preconditions have to be created in the structure, culture and strategy. In this organisational context, managers have to take their decisions in a responsible way. This process of decision-making, embedded in an ethics program, is the main focus of this article. Ethics programs often influence decision-making in a formal way; certain norms and types of behaviour are formalised and controlled within the organisation. Subsequently, individual managers have to infer the meaning of responsible behaviour from the demands laid down in the ethics program. Such a formal ethics program has some important advantages but the dangers of such an approach are often ignored. This article discusses both the advantages and disadvantages of a formal ethics program and adds two alternative ways of stimulating responsible behaviour in the organisation. In a monological approach the reflections of the decision makers on their own values are central in differentiating between right and wrong. In a dialogical approach, the communications between decision makers and other stakeholders involved are the foundations for determining a responsible solution. Because each approach is appropriate for certain issues, a well-chosen combination is justified. Such an ethics program should be strict on certain issues but leave room for reflection and interaction on other issues. 相似文献
102.
We provide a method for calculating the cost of equity and the cost of capital in the presence of convertible securities and employee stock options. We demonstrate how this approach can be applied if a company already has issued convertible claims or if it is considering doing so for the first time. We provide several numerical examples illustrating the significance of errors in estimating the cost of capital that can result when (1) employee stock options are ignored or (2) the observable stock price is used as a proxy for the unobservable underlying asset. 相似文献
103.
A model of growth with endogenous innovation and distortionary taxes is presented. Since innovation is the only source of
volatility, any variable that influences innovation directly affects volatility and growth. This joint endogeneity is illustrated
by working out the effects through which economies with different tax levels differ in their volatility and growth process. We obtain analytical measures of macro volatility based on cyclical output
and on output growth rates for plausible parametric restrictions. This analysis implies that controls for taxes should be
included in the standard growth-volatility regressions. Our estimates show that the conventional Ramey–Ramey coefficient is
affected sizeably. In addition, tax levels do indeed appear to affect volatility in our empirical application. 相似文献
104.
A cost-benefit analysis of moose (Alces alces) harvesting in Scandinavia is presented within the framework of an age structured model with four categories of animals (calves, yearlings, adult females, and adult males). The paper aims to demonstrate the economic content of such a wildlife model and how this content may change under shifting economic and ecological conditions. Two different harvesting regimes are explored: landowner profit maximization, where the combined benefit of harvesting value and browsing damage is taken into account, and overall management, where the costs and damages of moose-vehicle collisions are taken into account as well. An empirical analysis of the Norwegian moose stock indicates that the present stock level is far too high compared with the overall management scenario, and that the composition of the harvest could be improved. 相似文献
105.
In der jüngeren Vergangenheit ist eine Tendenz zur verst?rkten Finanzierung der Gesetzlichen Krankenversicherung mit Haushaltsmitteln
des Bundes erkennbar. Mit einem Bundeszuschuss sollen die Aufwendungen der GKV für versicherungsfremde Leistungen fi nanziert
werden. Ob der Bundeszuschuss korrekt bemessen ist, kann aber nur dann festgestellt werden, wenn auch der Umfang der versicherungsfremden
Leistungen in der GKV bekannt ist. 相似文献
106.
107.
Ohne Zusammenfassung 相似文献
108.
Olaf Sievert 《Intereconomics》1986,21(5):215-223
109.
Olaf Christiansen 《Publizistik》2004,49(1):66-81
The terror attacks on September 11, 2001, formed the starting point for the United States’ «war against terror,» which began on October 7, 2001, with the first bombardment of Afghanistan. The broad support around the world faded quickly after a few weeks without any significant success in the battle against Al Quaeda. To counter rising annoyance, the US Government created the «Office for Strategic Influence» (OSI) in November 2001. The declared purpose: to produce sympathy and support for the war. Though source material is scarce, it is possible to trace the activities of the OSI. In Afghanistan, the office coordinated «Information Operations» already under way. The OSI also tried to influence domestic and international public opinion by participating in the foundation of the «Coalition Information Center» and by consulting public affairs expert Charlotte Beers and the advertising agency «Rendom Group». After an intensive denunciation by several newspapers, especially the 〉New York Times〈, the OSI was abandoned in February 2002. The discussion about the office defined more concretely the formerly vague border between publicly7 accepted and necessary agitation on the one hand and reprehensible propaganda on the other. 相似文献
110.
Olaf Hübler 《Intereconomics》1975,10(5):148-151
Problems of geographical distribution of infrastructural facilities in LDCs cannot be tackled without reference to development strategies. This should mainly be based on the answer to the question whether development ought to radiate from a given centre of growth, or whether a broader distribution over the whole territory is preferred. 相似文献